Q: How does the Aetna HDHP Plan work? A: The Aetna HDHP plan has two components: the medical and prescription drug plan, and the Health Savings Account. The Medical and Prescription Drug Plan
The Aetna HDHP Plan provides traditional health insurance benefits after you have met your deductible. You can seek care, without a referral, from any licensed health care professional or hospital.

Preventive Benefits
To encourage you to receive these important services, the HDHP plan includes free preventive medical care coverage for routine physicals, immunizations and screenings — not subject to the deductible. Frequency limits and age restrictions for preventive medical care are based on nationally recognized medical guidelines.

The Deductible
The HDHP plan includes an annual deductible — the amount you pay out-of-pocket before coverage begins for eligible medical and prescription drug expenses other than preventive medical care services.

Medical Coverage
Once you meet the deductible, medical coverage begins for covered expenses using a percentage cost-sharing method called coinsurance. The Aetna HDHP Plan also includes an annual out-of-pocket maximum to limit the amount you pay out-of-pocket in a given year. That means once you reach the out-of-pocket maximum, the plan pays 100% of your covered in-network medical expenses for the remainder of the year.

Prescription Drug Coverage
When you fill a prescription, you will pay the full cost of the prescription until you meet the annual plan deductible through any combination of medical and prescription costs. Under the Aetna HDHP plans, prescription drug coverage is in-network only, meaning you must use an Aetna participating pharmacy. Once the deductible has been met, you will pay coinsurance — percentage of the cost of the prescription – for each prescription you fill that is covered under the Aetna HDHP pan. Remember, under the HDHP plans, medications that are considered preventive are not subject to the deductible.

The Health Savings Account (HSA)
The HSA is a special, optional savings account that you can open if you enroll in the Aetna HDHP Plan. It lets you save money for medical expenses. Each year, any unspent money rolls over into the next year.

You start by making a contribution. Celanese will also make an annual contribution. For 2013, Celanese will contribute $1,000 if you elect individual coverage or $2,000 if you have covered dependents. No minimum contribution amount is required, but there is an annual maximum imposed by the IRS.

When you have a qualified expense (for example, a doctor visit or prescription refill), you may pay your provider directly using the account debit card or you can pay from other funds and withdraw money from your HSA, tax free, to reimburse yourself for your out-of-pocket expense. This includes payments you make that count toward the deductible. Or, when you have a claim, you can choose to pay from other funds and not reimburse yourself, thus allowing your HSA to grow over time so you can use it for future health-related expenses.

Any unused balance rolls over year after year.

You own your HSA, so you keep it even if you change health plans or jobs.

You can fund your HSA every year when you are eligible to do so. This will lower your taxes and help you build more savings for future health care expenses.

Q: What is the difference between the Aetna HDHP 80 Deductible Advantage and Aetna HDHP 100 Premium Advantage plans? A: The plans are identical in every way but one: the amount of coinsurance paid after you reach your deductibles. The Aetna HDHP 100 Premium Advantage plan pays 100% of your in-network covered expenses after you meet your deductible. The Aetna HDHP 80 Deductible Advantage plan pays 80% of those expenses. Both plans pay 60% of your out-of-network eligible covered expenses after you meet the deductible.

Q: What are considered "eligible preventive medical care expenses" under the Aetna HDHP plan?A: The Aetna HDHP plan covers 100% of eligible in-network preventive medical care for the expenses listed below. Frequency limits and age restrictions are based on nationally recognized medical guidelines.

Routine physical exams

7 exams, birth to age 12 months

2 exams, 13 to 24 months

1 exam every 12 months, age 2 to 18

1 exam every 24 months, age 18 to 65

1 exam every 12 months, age 65 and over

Routine gynecological exams and Pap smears - 1 per year, including related lab fees, for women after age 40

Routine mammography - 1 baseline mammogram for women age 35 to 40; 1 per year after age 40

Routine Prostate Specific Antigen (PSA) Test and digital rectal exam - 1 per year for men age 40 and over

Fecal Occult Blood Test - 1 per year age 40 and over

Sigmoidoscopy/colonoscopy - 1 baseline age 50 to 55; 1 every 3 years thereafter

Q: What if I visit an out-of-network provider? Will I need to submit claim forms with the Aetna HDHP plan? A: Health care professionals and facilities that participate in Aetna plans (in-network providers and facilities) should file claims on your behalf. Some out-of-network providers may also submit claims on your behalf. Check with your doctor or other health care provider to determine if you need to submit a claim. If you receive a bill, or if you receive care from an out-of-network provider for covered services and need to submit a claim, please complete and mail the applicable form to the address on your ID card. Claim submission forms are available on the Aetna Navigator website or under the Important Materials section on the home page.

Health Savings Accounts (HSA)

Q: What is a Health Savings Account (HSA)? A: An HSA is a special, tax-advantaged bank account, meaning money goes in tax free, earns interest tax free and is not taxed when it's withdrawn to pay for qualified expenses.

You or an eligible family member may make contributions to your HSA by check or money order, but only Celanese employees may make payroll contributions to the HSA.

Your HSA balance earns interest tax free.

At the end of the year, any money remaining in your HSA rolls over to the next year.

You own your HSA, so you keep the balance even if you change jobs.

You can access money to cover qualified expenses from your HSA using your HSA debit card or you can make payments directly to providers or reimburse yourself via the WageWorks website. Or, you can allow the account to grow over time and use it to help pay for future health-related expenses — for example, long-term care insurance premiums, COBRA premiums and certain retiree expenses such as Celanese retiree coverage and Medicare Parts B, C, and D.

Q: Who is eligible to open or contribute to an HSA? A: To be eligible to open or contribute to an HSA, you must be covered by a "high deductible" medical plan. You cannot be covered under another health insurance plan that is not a high deductible plan, including your spouse's plan. You may not contribute any more money to your HSA once you are enrolled in Medicare or if you are no longer covered by a high deductible plan, but you can still use the money in your account whenever you need to.

Q: How do I contribute to my HSA? A: You may contribute to your account through before-tax payroll deductions, or by check or money order. You may make lump-sum contributions at any time, in any amount, until you reach the annual IRS deductible amount. Covered participants between ages 55 and 65 can also make additional "catch-up" contributions of up to $1,000 in 2013. You are responsible for making sure that your contributions do not exceed the IRS limits for the plan year. If you do not contribute up to your permitted limit in any year, you have until April 15 of the following year to complete your HSA contributions for the previous year.

Q: Is there an annual "cap" or maximum amount that may be contributed to my HSA? A: Annual HSA contributions, including the money that Celanese deposits into your account, are limited to the maximum amount allowed by the IRS. For 2013, that maximum amount is $3,250 for an individual and $6,450 for a family. If you participate for less than the entire taxable year, the limit is prorated on a monthly basis. Individuals between the ages of 55 and 65 (or those who will reach the age of 55 on or before December 31, 2013) may make additional "catch-up" contributions of up to $1,000 in 2013.

Q. If my spouse is 55 or older, can I as the employee have the additional $1,000 taken via payroll deduction for the "catch up" provision?

A. No. An individual who is eligible to make catch-up contributions may only make such contributions to his or her own HSA. Your spouse would have to open his or her own HSA to make the catch-up contribution.

Q: What if I join and fund my HSA during the plan year, not at enrollment? How does that limit what I can deposit? A: If you participate for less than an entire tax year, the limit is prorated on a monthly basis. For example, if you were to enroll in the Aetna HDHP plan on June 1, 2013, you would be allowed to contribute up to 7/12ths of the annual maximum contribution limit. If you were to enroll on January 1, 2013, and open the HSA in July 2013, you could contribute to the full maximum but could not cover any qualified expenses incurred from January 1 through July 1, when you were not yet enrolled in the HSA.

Q: Are contributions to my HSA tax deductible? A: That depends. Contributions made as part of your annual benefits enrollment and deducted from your pay are not included in your income and are not taxed, so they aren't tax deductible. Other contributions you make to your HSA can be deducted from your income when you file your annual federal income tax return, even if you do not itemize deductions. You should check with your tax advisor for details about how contributions are made to the plan.

Q: Does the money in my HSA earn interest? A: Yes, and the interest earned on your HSA is not included in your income for federal tax purposes. No minimum balance is necessary for the account to earn interest. In addition, once your HSA balance reaches $1,000, the HSA investment service through WageWorks becomes available to you. If you choose to invest your HSA funds through this service, these earnings are also tax-free.

Q: How do I withdraw money from my HSA? A: Once you've made contributions to your account, you have instant access to your HSA funds to pay for qualified out-of-pocket expenses. You can use your HSA debit card or access your account online to make direct payments to providers or to reimburse yourself via the WageWorks website.

Q: When will contributions to my HSA be available for withdrawal? A: HSA contributions will be available for withdrawal when funds are deposited. Although contributions made by payroll deduction are pro-rated over the course of the plan year based on payroll schedules, contributions may also be made on a lump-sum basis at any time during the plan year with a personal check or money order. The availability of funds is dependent upon how funds are contributed and varies by individual case.

Q: What happens to my HSA if I leave the Aetna HDHP plan or my job? A: You own your account, so you keep your HSA, even if you change health plans or jobs. WageWorks® can continue to administer your HSA if you choose. You will be mailed a letter indicating the change, and will also receive a welcome kit with new HSA debit cards. If you are no longer enrolled in a high deductible health insurance plan, you are not eligible to make new contributions to your HSA, but you do not lose your balance and you can continue to withdraw funds for qualified expenses. You will, however, be responsible for paying any fees previously paid by your employer.

Q: What types of expenses can I pay with my HSA? A: You can use your HSA to pay most "qualified expenses" as defined by IRS Code 213(d). These expenses include, but are not limited to, medical plan deductibles, covered diagnostic services, over-the-counter drugs, LASIK eye surgery and some nursing services. You can review a list of qualified expenses on the WageWorks website, or you can review the listing at the IRS website or request a copy of IRS Publication 502 by calling 1-800-829-3676.

You may also use your HSA to pay premiums for COBRA continuation coverage or other health coverage if you are receiving federal or state unemployment insurance. When you reach age 65, you may use the account to purchase any health insurance other than a Medigap policy. You may not, however, continue to make contributions to your HSA once you are enrolled in Medicare.

Remember to keep receipts for your HSA purchases to show that you used your HSA funds for qualified expenses. If you are audited by the IRS and your HSA expenses are questioned, your receipts provide the best proof. Under HSA regulations, you are responsible for determining which expenses are considered "qualified expenses." Please consult your tax advisor for guidance.

Q: May I use my HSA to pay for non-health-related expenses? A: Yes. You may withdraw money from your HSA for items other than qualified expenses, but you will be subject to income tax (unless you are age 65 or disabled) and an additional 10% penalty tax on the amount withdrawn.

Q: Do I need to file special tax forms if I open an HSA? A: On January 31, you will be mailed information to assist you in completing your tax return. Once you enroll in Aetna HDHP 80 Deductible Advantage or Aetna HDHP 100 Premium Advantage, you'll find links to the appropriate tax forms and the IRS website on the WageWorks website. Please consult your tax advisor for additional guidance.

Q: If I enroll in the Aetna HDHP 80 Deductible Advantage or Aetna HDHP 100 Premium Advantage, may I contribute to an HSA other than the optional HSA administered by WageWorks? A: Yes, you may enroll in any HSA you'd like. However, cumulative contributions to any HSA are not permitted to exceed the IRS-designated maximums. In addition, payroll contributions cannot be directed to any HSA other than the one offered with the Aetna HDHP 80 Deductible Advantage or Aetna HDHP 100 Premium Advantage.

Q: What happens if I contribute too much to my HSA? A: The IRS imposes a 6% penalty on excess contributions. Additionally, you would be required to pay tax on the interest earned on the excess amount. To withdraw excess contributions from your account, contact WageWorks and request a copy of an Excess Contribution form. Withdrawals for excess 2013 contributions can be made up to April 15, 2014.

Q: What survivor benefits are associated with my HSA? A: You may arrange to have your HSA transferred to your surviving spouse tax free by completing and returning the Beneficiary Designation Form found on the Custodian's website or by contacting WageWorks directly at 1-877-924-3967.

If you designate a beneficiary other than your spouse, your spouse will need to consent by signing a permission form. Also, in the event of your death, the account is no longer considered an HSA and the fair market value of the account would become taxable to the beneficiary in the year in which you died.

If you do not designate a beneficiary, your HSA balance becomes part of your estate in the event of your death.

Q: What does the term "Customer Identification Process" (CIP) mean, and how does the process work? A: When you apply for your HSA, some personal information — including your correct name, address, date of birth and Social Security Number — must be verified before the account will be opened. This is a requirement of Section 326 of the USA Patriot Act and referred to as the "Customer Identification Process" (CIP).

If your information passes the verification process, you should receive a Welcome Kit in December. If you enroll in the HSA later in the year, you should receive a Welcome Kit within 10 to 14 days of completing the verification process. This will include your HSA debit card and important information about how the account works. If your information does not pass CIP:

WageWorks will send you a letter within three days explaining the issue and asking you to mail or fax additional information verifying your identity back to the bank.

If you do not respond within 20 business days, a second letter will be sent.

WageWorks will send a third and final notice. After that, your HSA will be closed unless your correct information is received within 60 days from the expected enrollment date.

Deductible

Q:What expenses will be counted toward my deductible?A: Medical and prescription drug expenses covered by your plan count toward your deductible. Remember, when you are in the deductible phase, you pay the full negotiated cost of the medical or prescription drug expense. Those expenses are applied to the deductible.

Q:Is there a separate deductible for each covered dependent?A: No. Your deductible amount depends on whether you choose the Employee Only or Family coverage level. The covered expenses for you and your dependents are combined to apply toward the deductible amount.

Co-insurance and Out-of-Pocket Maximum

Q:What does "co-insurance" mean?A: Co-insurance is the part of the health benefits plan that generally pays a portion of your covered medical expenses once your deductible is met. You pay the remaining portion of the full, discounted cost of care.

Q:What is the "out-of-pocket maximum"?A: This is the total amount you will have to pay out of your pocket for covered services in a given year.

Out-of-Pocket Maximums for 2013

Out-of-Pocket Maximum

Aetna HDHP 80 Deductible Advantage

Aetna HDHP 100 Premium Advantage

In-Network

Out-of-Network

In-Network

Out-of-Network

Individual

$2,500

$4,000

$2,500

$5,000

Family

$5,000

$8,000

$5,000

$10,000

This amount does not include any HSA contributions you make, but it does include amounts you pay toward your deductible. For Aetna HDHP 80 Deductible Advantage and Aetna HDHP 100 Premium Advantage, your prescription drug copayments and coinsurance apply toward your out-of-pocket maximum.

Q:What happens when I pay the maximum amount?A: Your eligible in-network medical expenses are covered by the plan at 100% for the remainder of the year. Both plans cover out-of-network expenses at 60% after you reach the maximum.

General

Q: Aetna HDHP is described as a "consumer-focused" health plan. What does that mean?A: Put simply, it is a benefits plan that gives you more purchasing power. You can elect to have a specialized tax-advantaged account, an HSA, to help you pay for health care services. You have the power to maximize your HSA's value by seeking the most cost-effective care.

Q:How do I benefit from Aetna HDHP?A: Each year, you can contribute before-tax money to an HSA. Celanese will also make a generous contribution — tax-free — to your account. This account can help you pay for health care services. If you don't use the entire fund in a year, the remaining amount rolls over to the fund balance for the next year, so you can save for future expenses. Other benefits include the freedom to visit any in-network or out-of-network provider you wish to see, 100% coverage for in-network preventive care, and a wide range of tools and resources to help you get the information you need to make informed health care decisions.

Q:How do I find a doctor who participates in Aetna's network?A: You can find a doctor by searching on DocFind, Aetna's online provider directory available at www.aetna.com. Or you can call Aetna Member Services at 1-866-262-4481 and a representative will check for you.

Q:How do I find a dentist in the Delta Dental network?A: You can find a PPO or Premier dentist using Delta Dental’s website at http://www.deltadentalins.com/celanese/ (click on Find a Dentist on the home page.) Or, you can call Delta Dental at 1-800-331-2363 and a representative will check for you.

Q:Do I need to select a primary care physician (PCP)? Do I need a referral for specialty care?A: No, selecting a PCP is optional, and you are free to choose any licensed provider you want to see — with no referrals.